Deep X-ray lithography with synchrotron radiation represents the primary process step of the LIGA technique, by means of which high volume production of micro-mechanical, micro- optical and micro-fluidic components becomes possible. We report on a new approach where the direct patterning of an intermediate mask has been performed by an upgraded Leica ZBA23 shaped beam electron writer with an acceleration voltage of 40 kV. Optimized development and exposure processes as well as the use of particularly performed proximity correction methods allowed to product feature sizes down to 0.4 micrometers . Taking CD-values of the final gold absorber structure as a target, an optimized parameter set has been found to manufacture periodic lines-and-spaces structures of 1.5 micrometers width with an accuracy of 0.18 micrometers per edge which were written into 2 micrometers thick PMMA resist.